Spain property buying costs: set by region, and by resale or new build.

What are the one-off costs of buying property in Spain?

Purchase tax (ITP on a resale, or 10% VAT plus AJD stamp duty on a new build), notary fees, Property Registry fees and, if used, a lawyer. The tax is the largest line. Notary and registry fees are fixed by regulated schedules and depend on the price.

• Resale: ITP at the regional rate, on the higher of price and Catastro reference value.
• New build from a developer: 10% VAT on dwellings, including up to two garage spaces and annexes sold together, plus regional AJD.
• Notary and registry: regulated schedules (Real Decreto 1426/1989 and 1427/1989). No figure is given here because the amount depends on the price.
• Agent: commission is not set by statute. It is negotiated and usually paid by the seller.

What is the ITP rate in each Spanish region?

Each autonomous community sets its own rate, with a 6% state fallback. As of September 2026 the general rates on residential resales are Andalucía 7%, Comunitat Valenciana 9%, Catalonia 10% to 13% by band, and Illes Balears 8% to 13% by value. Reduced rates usually need the home to be your habitual residence.

Madrid and the Canary Islands are not in this table because their current rates were not verified against the regional text. Check your region's tax agency before signing. Regions often change rates in December budget laws.

Why is Spanish purchase tax charged on the Catastro value?

Because the ITP law sets the tax base as the Catastro reference value (valor de referencia) at the date of transfer. If the agreed price is higher, the price is used. So paying below the reference value does not lower the tax.

The Catastro reference is a tax record, separate from the Property Registry that proves ownership. See the nota simple and the NIE, explained.

What does a new build cost in tax in Spain?

10% VAT on a dwelling bought from the developer on first delivery, plus AJD stamp duty on the notarial deed. The verified regional AJD rates are 1.2% in Andalucía, 1.4% in the Comunitat Valenciana and 1.5% in the Illes Balears. The state fallback is 0.50%.

Resales between private individuals are exempt from VAT and pay ITP instead. In the Canary Islands the local indirect tax (IGIC) applies instead of VAT; its rate on new homes was not verified, so check it locally.

Will Spain add a 100% purchase tax for non-EU buyers?

Not as of 22 September 2026. The 100% tax on buyers not resident in the EU is a proposal in Proposición de Ley 122/000196, which has not passed its first plenary vote. It is not a cost today. Check the Congreso record again before you sign.

A proposed state tax on property purchases by buyers not resident in the EU is not law. It is Article 4 of a bill filed by the Socialist parliamentary group on 22 May 2025 (Proposición de Ley 122/000196). The bill text sets a 100% rate on the greater of the price and the cadastral reference value, with purchases from VAT-registered businesses outside it. As of 22 September 2026 the Congreso record shows it at the taking-into-consideration stage since 5 September 2025, with no plenary vote recorded. It has not passed its first vote. Do not budget it as a cost, and check the Congreso record again before you sign.

Header photo: Tamorlan, CC BY 3.0, via Wikimedia Commons. All credits: image credits.